Tourism is most important industry in the Republic of Croatia. The tourism has been developing successfully and today the Republic of Croatia is one of the most important and most visited tourist destinations in the Mediterranean. Nowadays, tourism is one of the fastest increasing industries, not just in the Republic of Croatia, but in the whole world. It is a branch of economy that incentivizes other economy branches in the cities. In the Republic of Croatia tourism is mostly prominent in the Adriatic region during the summer, but for the last few years it has been more and more present in the continental region throughout the entire year. It is growing rapidly in the Adriatic and also on the mainland. Today, we have a big number of natural persons - citizens - the renters, in the Republic of Croatia, who are offering accommodation services directly to guests in their own households. We can also say that they are the eldest providers of accommodation services in the Republic of Croatia. When there didn't use to be that many hotels in the Republic of Croatia, they were the ones who carried the Croatian tourism through those difficult times. Without them, tourism wouldn't be considered as one the best branches of economy today. Even now, they have a very important role in the development of Croatian tourism. By the end of December in 2023, we had 105.606 renters in the Republic of Croatia who had 114.684 establishments and 628.770 beds. In 2023, 39.420.382 nights were spent in their facilities. In the commercial accommodation structure the trade in the family-run accommodation dominates with 43 %, followed by the hotel accommodation with 25 %. Furthermore, the author will explain who is considered to be a natural person - citizen - the renter. The way in which their income tax is being established, accounts and records they have to keep. It will also explain the way in which income tax and value added tax are determined, obligations to pay tourist tax and tourist membership fees to tourist associations.